Delaware property tax appeals, 2027
In Delaware, you appeal a property assessment to the County Board of Assessment Review, and the deadline is March 15 in New Castle County and March 31 in Kent and Sussex. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.
Data as of 20 Oct 2026 · 3 counties, state and county recordsHow appeals work in Delaware
| Rule | What applies |
|---|---|
| What you argue | Market value as of The county’s reassessment base date (9 Del. C. §8306(a)): July 1, 2024 in New Castle; July 1, 2023 in Kent and Sussex |
| How homes are assessed | 100% of market value |
| Deadline | Annual, set by statute or county rule: New Castle before March 15 (9 Del. C. §8311(a)); Kent and Sussex by March 31 under county rules, with hearings March 1 to May 31 (§8311(b)–(c)). |
| First appeal to | County Board of Assessment Review |
| What the notice shows | Often no market value; assessed value as “Assessed Value”. Mails: Only after a general reassessment (2024–2025 in all three counties) or a change; the annual roll is announced by newspaper notice (9 Del. C. §8312(a), §8321) |
| Sale prices public | Yes |
| Statutes | Grounds: 9 Del. C. §8306(a), §1371B(1). Filing: 9 Del. C. §8311, §8312. Assessor’s evidence: County rules: Kent gives the property record card on request at least 3 days before the hearing; Sussex BOAR Rules let the appellant request the county’s exhibits on the appeal form.. |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every Delaware county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| New Castle County | Not yet published | — | — | Scan from recent sales |
| Sussex County | Not yet published | — | — | Scan from recent sales |
| Kent County | Not yet published | — | — | Scan from recent sales |
Delaware questions
When is the property tax appeal deadline in Delaware?
Annual, set by statute or county rule: New Castle before March 15 (9 Del. C. §8311(a)); Kent and Sussex by March 31 under county rules, with hearings March 1 to May 31 (§8311(b)–(c)). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in Delaware?
The County Board of Assessment Review hears the first appeal (9 Del. C. §8311, §8312).
How is a home assessed in Delaware?
At 100% of market value, valued as of The county’s reassessment base date (9 Del. C. §8306(a)): July 1, 2024 in New Castle; July 1, 2023 in Kent and Sussex.
What does a Delaware assessment notice show?
Often only an assessed value, and the assessed value, labeled “Assessed Value”. Notices mail: Only after a general reassessment (2024–2025 in all three counties) or a change; the annual roll is announced by newspaper notice (9 Del. C. §8312(a), §8321).
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- 9 Del. C. ch. 83, subch. I (§§8306, 8310–8313, 8321)
- 9 Del. C. ch. 13, subch. V (§§1371A–1371F, New Castle BOAR)
- 30 Del. C. ch. 54 (§5409 value stated in deed)
- New Castle County Assessment (base date July 1, 2024)
- New Castle County Board of Assessment Review (2027 window Jan 1–Mar 14)
- Kent County residential appeal instructions
- Sussex County reassessment (base date July 1, 2023)
- Sussex County BOAR Rules of Procedure (adopted Mar 10, 2025)
- Sussex County appeal procedures and guidelines
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).